inventory valuation adjustment

См. также в других словарях:

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• Уточнение стоимости запасов — внесение изменений в финансовые отчеты, составленные на основе первоначальных стоимостей. Уточнение вносится в связи с возможным занижением стоимости товарно материальных запасов и себестоимости продукции в периоды высокой инфляции. По английски …   Финансовый словарь

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